E-Way Bill Rules: Limit, Validity, Part-B and Penalties Explained
Last checked · By Team FileMyGSTR· 5 min read
Key takeaways
- An e-way bill is needed when goods worth more than ₹50,000 (per consignment, including GST) move by a motorised vehicle. Some states set a different limit for movement within the state.
- Validity: 1 day per 200 km for normal cargo (1 day per 20 km for over-dimensional cargo), counted up to midnight.
- Part-B (vehicle details) can be skipped only for movement of up to 50 km within the state from your premises to the transporter's.
- Since 1 January 2025, you can't generate an e-way bill on a document more than 180 days old, and extensions stop 360 days after generation.
- Moving goods without a valid e-way bill can lead to detention and a penalty of 200% of the tax payable.
On this page
You need an e-way bill when you move goods worth more than ₹50,000 (one consignment, including GST) in a motorised vehicle. It is generated on the e-way bill portal and is valid for one day for every 200 km (one day per 20 km for over-dimensional cargo). Part-A holds the invoice details and Part-B the vehicle details. Moving goods without a valid e-way bill can lead to detention and a heavy penalty.
The e-way bill (EWB-01) tells tax officers that goods on the road are properly invoiced. It is linked to your GSTIN, your invoice and, if you e-invoice, your IRN.
When is an e-way bill required?
| Situation | E-way bill needed? |
|---|---|
| Inter-state movement, consignment value more than ₹50,000 | Yes |
| Intra-state movement | Depends on the limit notified by your state |
| Inter-state movement to a job worker | Yes, whatever the value |
| Inter-state movement of handicraft goods by persons exempt from registration | Yes, whatever the value |
| Goods moved by a non-motorised conveyance (e.g. hand cart) | No |
| Goods listed as exempt in Rule 138(14) (e.g. household LPG, currency, used personal and household effects) | No |
“Movement” covers not only sales but also stock transfers, sales returns, goods sent on approval and goods sent for repair.
Tip: Consignment value means the invoice value including CGST, SGST/IGST and cess, but excluding the value of exempt goods billed on the same invoice.
Who generates the e-way bill?
- Registered seller (or registered buyer, if the buyer arranges transport): generates both Part-A and Part-B.
- Transporter: must generate it if the seller or buyer hasn’t, and updates Part-B when changing vehicles.
- Unregistered seller supplying a registered buyer: the buyer is responsible.
The other party can accept or reject the e-way bill. If they don’t respond within 72 hours (or before delivery, whichever is earlier), it is treated as accepted.
Part-A and Part-B: what goes where?
- Part-A: recipient GSTIN, place of delivery (PIN code), document number and date, value, HSN code and reason for transport. This produces an EWB number.
- Part-B: vehicle number (road) or transport document number (rail, air, ship).
An e-way bill without Part-B is not valid for movement by road. The one exception: if goods move up to 50 km within the same state from your place of business to the transporter’s place of business for onward transport, Part-B can be left blank for that leg.
How long is an e-way bill valid?
| Type of cargo | Validity |
|---|---|
| Normal cargo | 1 day for up to 200 km, plus 1 day for every additional 200 km or part of it |
| Over-dimensional cargo | 1 day for up to 20 km, plus 1 day for every additional 20 km or part of it |
Validity runs from the time Part-B is first entered, and each “day” ends at midnight of the following day.
Example: You generate an e-way bill at 3 pm on 5 October for a 450 km trip. 450 km needs 3 days (200 + 200 + 50). The bill is valid until midnight between 8 and 9 October.
Extending an expired e-way bill
If goods can’t reach on time because of a breakdown, transhipment, an accident or similar, the transporter can extend validity on the portal by updating Part-B and giving the reason. The rule allows extension within 8 hours of expiry, and the portal also allows it shortly before expiry.
Time limits added from 1 January 2025
- You can’t generate an e-way bill on an invoice or challan dated more than 180 days earlier.
- An e-way bill can’t be extended beyond 360 days from when it was first generated.
Watch out: Multi-factor authentication (an OTP on top of your password) has been mandatory on the e-way bill portal for all users since 1 April 2025. Make sure the person who generates e-way bills has access to the registered mobile number or an authorised sub-user.
Can my e-way bill facility be blocked?
Yes. Under Rule 138E, if you don’t file GSTR-3B for two consecutive tax periods (or CMP-08 for two consecutive quarters if you are under composition), the portal blocks you from generating e-way bills as a supplier. It unblocks automatically once you file and the pending returns drop below two periods. In special cases you can apply to your officer in EWB-05. Our guide to GST late fee and interest explains the cost of catching up.
What is the penalty for not carrying an e-way bill?
Goods and the vehicle can be detained under Section 129. They are released when the penalty is paid:
| Case | Penalty for release (taxable goods) |
|---|---|
| Owner of the goods comes forward | 200% of the tax payable on the goods |
| Owner doesn’t come forward | 50% of the value of goods or 200% of the tax payable, whichever is higher |
For exempt goods, the penalty is 2% of value or ₹25,000, whichever is less (5% or ₹25,000 if the owner doesn’t come forward). A separate penalty under Section 122 can apply for transporting goods without the required documents. If you get a detention or demand notice, see our guide on how to respond to a GST notice.
Common e-way bill mistakes
- Wrong vehicle number or no Part-B. This is the most common reason for detention.
- Typos in the PIN code or distance. The portal calculates validity from the distance, and an inflated distance gets flagged.
- Splitting one consignment into several invoices to stay under ₹50,000. Officers look at the consignment, not just the invoice.
- Not updating Part-B on a vehicle change during transhipment.
- Letting the validity lapse instead of extending it on time.
- Invoice and e-way bill details that don’t match (value, HSN, GSTIN). Generating the e-way bill from your e-invoice IRN avoids this.
- Not filing GSTR-3B, then finding e-way bill generation blocked on dispatch day.
Recent and upcoming changes
During 2026, GSTN announced that the Ship-To GSTIN would be mandatory on e-way bills in bill-to/ship-to transactions (“URP” for unregistered locations), along with a voluntary e-way bill closure facility after delivery. These were deferred to 1 August 2026 and then put on hold on 29 July 2026 pending a revised date. Keep an eye on portal advisories before changing your process.
What to do next
- Check your state’s intra-state e-way bill limit and set an alert in your billing software.
- Make sure your invoice format, HSN codes and GSTINs are right before generating e-way bills.
- File GSTR-3B on time so your e-way bill facility is never blocked.
Our GST return filing service keeps your returns current so dispatches aren’t held up.
Frequently asked questions
What is the e-way bill limit in 2026?
For inter-state movement, an e-way bill is required when the consignment value exceeds ₹50,000. For movement within a state, the limit is set by each state, so check the threshold notified by your state.
Is an e-way bill required for goods below ₹50,000?
Generally not, but it is required regardless of value when goods are sent inter-state to a job worker, or when handicraft goods are moved inter-state by certain persons exempt from registration.
Who generates the e-way bill: seller, buyer or transporter?
The registered person causing the movement (usually the seller) generates it. If they don't, the transporter must. If an unregistered seller supplies to a registered buyer, the buyer is responsible.
Can I cancel an e-way bill?
Yes, within 24 hours of generating it, as long as it hasn't been verified in transit by an officer. After 24 hours it can't be cancelled.
What if my e-way bill expires during transport?
The transporter can extend it on the portal around the time of expiry (up to 8 hours after) by updating Part-B with the reason, such as a breakdown or transhipment. Goods moving on an expired e-way bill can be detained.
Sources
- Rule 138, CGST Rules 2017 (e-way bill provisions incl. Part-B proviso)
- GSTN advisory on e-way bill and e-invoice system updates from 1 January 2025 (via ClearTax)
- Finance Act 2021 (amendments to Section 129), GST Council
- Taxguru – Amendments to Sections 129 & 130 notified w.e.f. 01.01.2022
- Taxmann – Guide to e-way bill generation and validity
- ClearTax – E-way bill changes (Ship-To GSTIN and closure facility, on hold since 29 July 2026)
Team FileMyGSTR
FileMyGSTR has helped small businesses and freelancers with GST, company and income tax compliance since 2017. Guides are checked against official CBIC, GST Council and GSTN sources on the date shown. This is general information, not advice for your specific case —talk to us if you're unsure.